= NAV

The value of a share in a company calculated by dividing the amount for the net assets of the company by the number of shares in issue. The net asset value is frequently below the market price of a share because financial statements do not reflect the present values of all assets because of the monetary measurement convention and the historical cost accounting convention, whereas the market price may reflect them.

• interest-rate risk
• interest-rate risk management
• interest-rate spread
• interest-rate swap
• interest-sensitive
• interest yield
• interim accounts
• interim dividend
• interim financial statements
• interim report
• intermarket spread swap
• Intermarket Trading System
• intermediary
• intermediate-term
• intermediation
• internal audit
• internal capital generation rate
• internal control
• internal growth
• internal rate of return
• Internal Revenue Code
• Internal Revenue Service
• International Accounting Standards Board
• International Bank for Reconstruction and Development
• International Banking Credit Agency